Section 2 Schedule of Japan
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- Oswin Richard
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1 Section 2 Schedule of Japan Column 1 Column 2 Column 3 Column 4 Column 5 Chapter 1 Live animals Live horses, asses, mules and hinnies Pure-bred breeding animals: Horses: Certified as being those other than Thoroughbred, Thoroughbred-grade, rab, nglo-rab or rab-grade horses (hereinafter referred to as light-breed horses ) in accordance with the provisions of a Cabinet Order Light-breed horses certified as being those used for purposes other than horserace and as being not pregnant in accordance with the provisions of a Cabinet Order sses, mules and hinnies Horses: Certified as being those other than lightbreed horses in accordance with the provisions of a Cabinet Order Light-breed horses certified as being those used for purposes other than horserace and as being not pregnant in accordance with the provisions of a Cabinet Order sses, mules and hinnies Live bovine animals Pure-bred breeding animals Buffaloes
2 01.03 Live swine Pure-bred breeding animals Weighing less than 50kg Weighing 50kg or more Live sheep and goats Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls live animals. Chapter 2 Meat and edible meat offal Meat of bovine animals, fresh or chilled Meat of bovine animals, frozen Meat of swine, fresh, chilled or frozen. - Fresh or chilled: Carcasses and half-carcasses: Of wild boars Hams, shoulders and cuts thereof, with bone in: Of wild boars Of wild boars - Frozen: Carcasses and half-carcasses: Of wild boars Hams, shoulders and cuts thereof, with bone in: Of wild boars
3 Q (f) Of wild boars Q (f) Meat of sheep or goats, fresh, chilled or frozen Meat of horses, asses, mules or hinnies, fresh, chilled or frozen Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen Of bovine animals, fresh or chilled - Of bovine animals, frozen: Tongues Livers Of swine, fresh or chilled: Of wild boars - Of swine, frozen: Livers: Of wild boars Of wild boars , fresh or chilled , frozen Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen. - Of fowls of the species Gallus domesticus: Not cut in pieces, fresh or chilled **** Q (g) Not cut in pieces, frozen **** Q (g)
4 Cuts and offal, fresh or chilled: Legs with bone in *** Q (g) Cuts and offal, frozen: Livers Legs with bone in ** Q (g) ****** Q (g) - Of turkeys: Not cut in pieces, fresh or chilled Not cut in pieces, frozen Cuts and offal, fresh or chilled Cuts and offal, frozen - Of ducks, geese or guinea fowls: Not cut in pieces, fresh or chilled: Of ducks 9.6% B Not cut in pieces, frozen Fatty livers, fresh or chilled , fresh or chilled: Of ducks 9.6% B , frozen meat and edible meat offal, fresh, chilled or frozen Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal. - Meat of swine:
5 Hams, shoulders and cuts thereof, with bone in Bellies (streaky) and cuts thereof Meat of bovine animals -, including edible flours and meals of meat or meat offal: Of primates Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 4.2% B Of reptiles (including snakes and turtles) Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates Live fish Ornamental fish: Carp and gold-fish 3.5% B5 - live fish: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): Fry for fish culture 3.5% B Eels (nguilla spp.): Fry for fish culture Carp: 3.5% B5 Fry for fish culture 3.5% B Bluefin tunas (Thunnus thynnus): Fry for fish culture
6 Southern bluefin tunas (Thunnus maccoyii): Fry for fish culture Fry for fish culture Fish, fresh or chilled, excluding fish fillets and other fish meat of heading Salmonidae, excluding livers and roes: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), tlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 3.5% B Plaice (Pleuronectes platessa) 3.5% B Sole (Solea spp.) 3.5% B % B5 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: lbacore or longfinned tunas (Thunnus alalunga) Yellowfin tunas (Thunnus albacares) Skipjack or stripe-bellied bonito Bigeye tunas (Thunnus obesus)
7 Bluefin tunas (Thunnus thynnus) Southern bluefin tunas (Thunnus maccoyii) Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes - fish, excluding livers and roes: Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus): Of Sardinops spp. 3.5% B Haddock (Melanogrammus aeglefinus) 3.5% B Coalfish (Pollachius virens) 3.5% B Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) Dogfish and other sharks 2.5% B Eels (nguilla spp.) 3.5% B Swordfish (iphias gladius) Toothfish (Dissostichus spp.) 3.5% B Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) Barracouta (Sphyraenidae and Gempylidae), king-clip and sea breams 2% B5 Billfish (Istiophoridae) Spanish mackerel 3.5% B3 3.5% B5
8 Livers and roes: Hard roes of Nishin (Clupea spp.) 5.6% B5 Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) 3.5% B Fish, frozen, excluding fish fillets and other fish meat of heading Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes: Sockeye salmon (red salmon) (Oncorhynchus nerka) salmonidae, excluding livers and roes: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) tlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 3.5% P (a) Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 3.5% B Plaice (Pleuronectes platessa) 3.5% B Sole (Solea spp.) 3.5% B % B5 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: lbacore or longfinned tunas (Thunnus alalunga) Yellowfin tunas (Thunnus albacares) 3.5% P (a) Skipjack or stripe-bellied bonito 3.5% P (a)
9 Bigeye tunas (Thunnus obesus) Bluefin tunas (Thunnus thynnus) Southern bluefin tunas (Thunnus maccoyii) Herrings (Clupea harengus, Clupea pallasii) and cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes: Herrings (Clupea harengus, Clupea pallasii) Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - Swordfish (iphias gladius) and toothfish (Dissostichus spp.), excluding livers and roes: Swordfish (iphias gladius) 3.5% P (a) Toothfish (Dissostichus spp.) 3.5% B10 - fish, excluding livers and roes: Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus): Of Sardinops spp. 10% P (e) 3.5% B Haddock (Melanogrammus aeglefinus) 3.5% B Coalfish (Pollachius virens) 3.5% B Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) Dogfish and other sharks 2.5% B Eels (nguilla spp.) 3.5% B Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) 3.5% B Hake (Merluccius spp., Urophycis spp.): Of Merluccius spp Of Urophycis spp. 3.5% B5
10 Nishin (Clupea spp.), Tara (Gadus spp. and Theragra spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) Barracouta (Sphyraenidae and Gempylidae), king-clip and sea breams 2% B5 Shishamo 2.8% B5 Billfish (Istiophoridae) Spanish mackerel Hairtails 3.5% B3 3.5% B Livers and roes: Hard roes of Nishin (Clupea spp.) 4% B5 Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. - Fresh or chilled: Swordfish (iphias gladius) Toothfish (Dissostichus spp.) 3.5% B Fillets: Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) Bluefin tunas (Thunnus thynnus), and Southern bluefin tunas (Thunnus maccoyii) 3.5% B10
11 Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) Barracouta (Sphyraenidae and Gempylidae), king-clip and sea breams 2% B5 Dogfish and other sharks 2.5% B5 Bluefin tunas (Thunnus thynnus) and Southern bluefin tunas (Thunnus maccoyii) 3.5% B5 - Frozen fillets: Swordfish (iphias gladius) 3.5% P (a) Toothfish (Dissostichus spp.) 3.5% B Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) Tunas (of the genus Thunnus) and billfish (Istiophoridae) Salmonidae 3.5% P (a) 3.5% B Swordfish (iphias gladius) 3.5% B Toothfish (Dissostichus spp.) 3.5% B
12 Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) Barracouta (Sphyraenidae and Gempylidae), king-clip and sea breams 2% B5 Dogfish and other sharks 2.5% B5 Shishamo 2.8% B5 Bluefin tunas (Thunnus thynnus), and Southern bluefin tunas (Thunnus maccoyii) Fugu 3.5% B Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption Flours, meals and pellets of fish, fit for human consumption Livers and roes of fish, dried, smoked, salted or in brine: Hard roes of Nishin (Clupea spp.) other than Nishin roes on the tangles 8.4% B7 Hard roes of Salmonidae 3.5% B7 Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) Nishin roes on the tangles 10% B Fish fillets, dried, salted or in brine, but not smoked: Salmonidae 8.4% B5
13 Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) 10.5% B7 - Smoked fish, including fillets: Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), tlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Herrings (Clupea harengus, Clupea pallasii) 10% B % B7 - Dried fish, whether or not salted but not smoked: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Salmonidae Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), ji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) - Fish, salted but not dried or smoked and fish in brine: Herrings (Clupea harengus, Clupea pallasii) Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) nchovies (Engraulis spp.)
14 03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. - Frozen: Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) Lobsters (Homarus spp.) Shrimps and prawns Crabs 4% B , including flours, meals and pellets of crustaceans, fit for human consumption: Ebi 7% B5 - Not frozen: Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): Live, fresh or chilled 4% B5 G Lobsters (Homarus spp.): Live, fresh or chilled 4% B5 G Shrimps and prawns: Live, fresh or chilled Crabs: 4% B5 G Live, fresh or chilled: Tanner crabs (Chionoecetes spp.) 4% B5 10% B , including flours, meals and pellets of crustaceans, fit for human consumption:
15 Live, fresh or chilled: Ebi 7% B7 Ebi 4% B5 G 10% B Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption Oysters: Live, fresh, chilled or frozen 7% B3 10.5% B5 - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: Live, fresh or chilled Mussels (Mytilus spp., Perna spp.): Live, fresh or chilled 7% B Frozen 7% B10 10% B10 - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): Live, fresh or chilled Frozen: Mongo ika 3.5% B5 3.5% P (b)
16 - Octopus (Octopus spp.): Live, fresh or chilled 5% B3 G Frozen 5% B3 G 10% B Snails, other than sea snails: Live, fresh, chilled or frozen 7% B7 10% B7 -, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption: Live, fresh or chilled: Live aquatic invertebrates other than crustaceans or molluscs dductors of shellfish, cuttle fish and squid Hard clam 3.5% B3 kagai (bloody clam), live 7% B3 Sea urchins and abalone Jellyfish 7% B5 Baby clam Fresh water clam 7% B5 Molluscs 7% B Frozen: dductors of shellfish Cuttle fish and squid:
17 Mongo ika 3.5% B5 Jumbo flying squid (Dosidicus gigas), excluding in the form of powder, meals or pellets, which weighs not less than 1kg, whole or in pieces 5% B10 * Sea urchins, jellyfish and sea cucumbers: Sea urchins 7% B3 Jellyfish 7% B5 7% B10 Hard clam 3.5% B5 balone Baby clam and fresh water clam 7% B5 Scallops(Pectinidae), other than those of the genera Pecten, Chlamys or Placopecten and queen scallops 7% B10 dductors of shellfish, cuttle fish and squid Sea urchins, jellyfish and sea cucumbers: Jellyfish 7% B7 7% B5 Hard clam, salted or in brine 5.3% B5 Hard clam, dried 9% B5 G
18 Chapter 4 Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included Milk and cream, not concentrated nor containing added sugar or other sweetening matter Milk and cream, concentrated or containing added sugar or other sweetening matter In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: Not containing added sugar or other sweetening matter Not containing added sugar or other sweetening matter: Of a fat content, by weight, exceeding 7.5%: Whipped cream in pressurised containers R Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included Butter and other fats and oils derived from milk; dairy spreads Cheese and curd Birds eggs, in shell, fresh, preserved or cooked: For hatching
19 04.08 Birds eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. - Egg yolks: Dried 18.8% B % or 48 yen/kg, whichever is the greater B Dried 21.3% B % or 51 yen/kg, whichever is the greater B Natural honey Edible products of animal origin, not elsewhere specified or included. Chapter 5 Chapter 6 Chapter 7 Products of animal origin, not elsewhere specified or included Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Edible vegetables and certain roots and tubers Potatoes, fresh or chilled Tomatoes, fresh or chilled. 3% B Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled Onions and shallots: Onions:
20 Not more than yen/kg in value for customs duty 8.5% or the difference between yen/kg and the value for customs duty per kilogram, whichever is the less B10 More than yen/kg in value for customs duty Shallots Garlic 3% B Leeks and other alliaceous vegetables: Welsh onions (llium fistulosum L.) 3% B Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled Cucumbers and gherkins, fresh or chilled Leguminous vegetables, shelled or unshelled, fresh or chilled vegetables, fresh or chilled sparagus ubergines (egg-plants) 3% B Celery other than celeriac - Mushrooms and truffles: Mushrooms of the genus garicus Shiitake mushrooms
21 Fruits of the genus Capsicum or of the genus Pimenta 3% B Spinach, New Zealand spinach and orache spinach (garden spinach) Sweet corn 6% B Vegetables (uncooked or cooked by steaming or boiling in water), frozen Potatoes 8.5% B7 - Leguminous vegetables, shelled or unshelled: Peas (Pisum sativum) 8.5% B Beans (Vigna spp., Phaseolus spp.) 8.5% B Green soya beans 6% B5 8.5% B Spinach, New Zealand spinach and orache spinach (garden spinach) 6% B Sweet corn 10.6% B vegetables: Burdock 12% B10 Broccoli 6% B5 6% B Mixtures of vegetables: Chiefly consisting of sweet corn 10.6% B10 6% B Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Olives 4.5% B7 G Cucumbers and gherkins 9% B7
22 - Mushrooms and truffles: Mushrooms of the genus garicus 9% B vegetables; mixtures of vegetables: ubergines (egg-plants), weighing not more than 20g per piece, scallion and bracken: ubergines (egg-plants) 6% B15 Scallion and bracken 6% B5 Burdock 12% B10 ubergines (egg-plants) 9% B15 Capers 7.5% B7 G 9% B Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared Onions 9% B10 - Mushrooms, wood ears (uricularia spp.), jelly fungi (Tremella spp.) and truffles: Mushrooms of the genus garicus 9% B Wood ears (uricularia spp.) Jelly fungi (Tremella spp.) Shiitake mushrooms vegetables; mixtures of vegetables: Sweet corn: Rendered suitable solely for sowing by chemical treatment (for example, sterilisation, acceleration of germination) 9 yen/kg B7
23 Potatoes whether or not cut or sliced but not further prepared 10% B10 G Bamboo shoots 7.5% B7 G 9% B Dried leguminous vegetables, shelled, whether or not skinned or split Peas (Pisum sativum): Rendered suitable solely for sowing by chemical treatment (for example, sterilisation, acceleration of germination) Certified as seeds for sowing vegetables in accordance with the provisions of a Cabinet Order Chickpeas (garbanzos) - Beans (Vigna spp., Phaseolus spp.): Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek Small red (dzuki) beans (Phaseolus or Vigna angularis) Kidney beans, including white pea beans (Phaseolus vulgaris): Rendered suitable solely for sowing by chemical treatment (for example, sterilisation, acceleration of germination) Certified as seeds for sowing vegetables in accordance with the provisions of a Cabinet Order Rendered suitable solely for sowing by chemical treatment (for example, sterilisation, acceleration of germination)
24 Certified as seeds for sowing vegetables in accordance with the provisions of a Cabinet Order Lentils Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor): Rendered suitable solely for sowing by chemical treatment (for example, sterilisation, acceleration of germination) Certified as seeds for sowing vegetables in accordance with the provisions of a Cabinet Order Rendered suitable solely for sowing by chemical treatment (for example, sterilisation, acceleration of germination) Certified as seeds for sowing vegetables in accordance with the provisions of a Cabinet Order Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith Manioc (cassava): Frozen: For feeding purposes Note: The imports under this item are to be used as materials for fodder and feed under the supervision of the customs authority. 12% B10 Pellets of flour or meal:
25 For feeding purposes Note: The imports under this item are to be used as materials for fodder and feed under the supervision of the customs authority. For feeding purposes Note: The imports under this item are to be used as materials for fodder and feed under the supervision of the customs authority. 9% B Sweet potatoes: Frozen 12% B % B Frozen: Taros 10% B7 12% B10 9% B7 Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled nuts, fresh or dried, whether or not shelled or peeled. - lmonds: In shell Shelled - Hazelnuts or filberts (Corylus spp.): In shell Shelled - Walnuts: In shell 10% B5
26 Shelled 10% B Chestnuts (Castanea spp.) 9.6% B Pistachios Macadamia nuts Betel nuts and pecans 12% B Bananas, including plantains, fresh or dried: Fresh: If imported during the period from pril 1 to September 30 If imported during the period from October 1 to March 31 Dried 10% B10 G 20% B10 G Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried Dates Figs 3% B10 G Pineapples R vocados Guavas, mangoes and mangosteens Citrus fruit, fresh or dried Oranges: If imported during the period from June 1 to November 30 If imported during the period from December 1 to May Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids 16% B15 32% B15 R Grapefruit, including pomelos 10% B Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
27 Limes (other than Citrus aurantifolia, Citrus latifolia) R Grapes, fresh or dried Fresh: If imported during the period from March 1 to October 31 If imported during the period from November 1 to the last day of February 17% B15 7.8% B Dried Melons (including watermelons) and papaws (papayas), fresh. - Melons (including watermelons): Watermelons 6% B % B Papaws (papayas) pples, pears and quinces, fresh pples 17% B Pears and quinces 4.8% B pricots, cherries, peaches (including nectarines), plums and sloes, fresh pricots 6% B Cherries 8.5% B Peaches, including nectarines 6% B Plums and sloes 6% B fruit, fresh Strawberries 6% B Raspberries, blackberries, mulberries and loganberries Cranberries, bilberries and other fruits of the genus Vaccinium Kiwifruit 6.4% B Durians
28 Rambutan, passion-fruit, litchi and carambola (star-fruit) Black, white or red currants and gooseberries 6% B Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter Strawberries: Containing added sugar 9.6% B10 12% B Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries Containing added sugar: Pineapples Berries R Sour cherries 6.9% B10 G Peaches and pears 7% B10 Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock s-heart, passion-fruit, dookoo kokosan, mangosteens, soursop and litchi 6% B10 G 12% B10 Pineapples R
29 Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diambookaget, chicomamey, cherimoya, kehapi, sugarapples, mangoes, bullock s-heart, passionfruit, dookoo kokosan, mangosteens, soursop, litchi, berries and camucamu Peaches and pears 7% B10 12% B Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Cherries 17% B Bananas, oranges and grapefruit (including pomelos) R Lemons and limes, excluding those provisionally preserved in preservative solutions Chestnuts 9.6% B15 Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock s-heart, passion-fruit, dookoo kokosan, mangosteens, soursop and litchi Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids 6% B10 G R 12% B Fruit, dried, other than that of headings to 08.06; mixtures of nuts or dried fruits of this Chapter pricots 9% B Prunes pples 9% B10
30 fruit: Berries, papayas, pawpaws, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, sugar-apples, bullock s-heart, passion-fruit, dookoo kokosan, soursop, litchi and kehapi 9% B Mixtures of nuts or dried fruits of this Chapter: Mixtures containing more than 50% by weight of a single nut or dried fruit constituent, excluding those containing chestnuts, walnuts, pistachios, nuts of subheading (except betel nuts) or dried fruits of subheadings to % B10 G Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. Chapter 9 Coffee, tea, maté and spices Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. - Coffee, not roasted: Not decaffeinated Decaffeinated - Coffee, roasted: Not decaffeinated 10% B5 G Decaffeinated 10% B5 G Tea, whether or not flavoured Green tea (not fermented) in immediate packings of a content not exceeding 3kg 17% B green tea (not fermented): Waste, unfit for beverage 17% B15
31 Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg: Black tea 12% B10 17% B black tea (fermented) and other partly fermented tea: Waste, unfit for beverage Black tea 17% B Maté. 6% B10 G Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta Vanilla Cinnamon and cinnamon-tree flowers Cloves (whole fruit, cloves and stems) Nutmeg, mace and cardamoms Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices Ginger: Provisionally preserved in brine, in sulphur water or in other preservative solutions 9% B Saffron Turmeric (curcuma) - spices: Mixtures referred to in Note 1 (b) to this Chapter Curry 3.6% B7 G
32 Chapter 10 Cereals Wheat and meslin Rye Barley Oats Maize (corn) Seed: Rendered suitable solely for sowing by chemical treatment (for example, sterilisation, acceleration of germination) yen/kg B10 G Popcorn, corn which is explosive with heating under normal air pressure For feeding purposes Note: The imports under this item are to be used as materials for fodder and feed under the supervision of the customs authority. For manufacture of confectionery Note: The imports under this item are to be certified by the Government of Japan as that for manufacture of confectionery on a certificate of tariff rate quota. For manufacture of non-alcoholic beverages Note: The imports under this item are to be certified by the Government of Japan as that for manufacture of non-alcoholic beverages on a certificate of tariff rate quota. Q Q (h) (i) Rice Grain sorghum Buckwheat, millet and canary seed; other cereals Buckwheat:
33 Rendered suitable solely for sowing by chemical treatment (for example, sterilisation, acceleration of germination) 9% B Millet Canary seed cereals: Rendered suitable solely for sowing by chemical treatment (for example, sterilisation, acceleration of germination) Triticale Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten Wheat or meslin flour Cereal flours other than of wheat or meslin Rye flour 7.5% B10 G Maize (corn) flour: t least 90% by weight passes through a woven metal wire cloth sieve with an aperture of 250 micrometers 21.3% B Barley flour, triticale flour and rice flour 21.3% B Cereal groats, meal and pellets. - Groats and meal: Of wheat Of maize (corn) R Of other cereals: Of barley, triticale or rice Of oats 6% B10 G
34 8.5% B10 G Pellets: Of wheat, rice, barley or triticale Of oats 6% B10 G Of maize (corn) 21.3% B10 8.5% B10 G Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. - Rolled or flaked grains: Of oats 6% B10 G Of other cereals: Of wheat, triticale, rice or barley Of maize (corn) 21.3% B10 8.5% B10 G - worked grains (for example, hulled, pearled, sliced or kibbled): Of oats 6% B10 G Of maize (corn): Intended for use in the manufacture of cornflakes 16.2% B Of other cereals: 18% B10 Of wheat, triticale, rice or barley 17% B Germ of cereals, whole, rolled, flaked or ground Flour, meal, powder, flakes, granules and pellets of potatoes. 20% B Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading or of the products of Chapter Of the dried leguminous vegetables of heading 07.13
35 Of sago or of roots or tubers of heading 07.14: Of manioc: For feeding purposes Note: The imports under this item are to be used as materials for fodder and feed under the supervision of the customs authority. 21.3% B Of the products of Chapter 8: Flour, meal and powder of bananas: For feeding purposes Note: The imports under this item are to be used as materials for fodder and feed under the supervision of the customs authority. 15% B10 15% B Malt, whether or not roasted Starches; inulin Wheat gluten, whether or not dried. Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Soya beans, whether or not broken Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken In shell: For oil extraction Note: The imports under this item are to be used as materials for oil extraction under the supervision of the customs authority Shelled, whether or not broken:
36 For oil extraction Note: The imports under this item are to be used as materials for oil extraction under the supervision of the customs authority Copra Linseed, whether or not broken Rape or colza seeds, whether or not broken Sunflower seeds, whether or not broken oil seeds and oleaginous fruits, whether or not broken Flours and meals of oil seeds or oleaginous fruits, other than those of mustard Seeds, fruit and spores, of a kind used for sowing Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included Seaweeds and other algae: Edible seaweeds and other algae, fresh, chilled, frozen or dried: Formed into rectangular (including square) papery sheets not more than 430 cm 2 per piece Porphyra spp. and other seaweeds mixed with Porphyra spp. Hijiki (Hizikia fusiformis) 8% B3 G
37 Wakame (Undaria pinnatifida) 10.5% B3 Gloiopeltis spp., Porphyra spp., Enteromorpha spp., Monostroma spp., Kjellmaniella spp. or Laminaria spp.: Of Gloiopeltis spp. 3.5% B Sugar beet Tubers of konnyaku (morphophalus), whether or not cut, dried or powdered Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. Chapter 13 Lac; gums, resins and other vegetable saps and extracts Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. - Vegetable saps and extracts: Opium Of liquorice Of hops Bases for beverage:
38 Obtained from a single material of vegetable origin 10% B10 R Pyrethrum extract 6% B Pectic substances, pectinates and pectates - Mucilages and thickeners, whether or not modified, derived from vegetable products: gar-agar Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) Bamboos Rattans Rushes, Shichitoi (Cyperus tegetiformis) and Wanguru (Cyperus exaltatus) Vegetable products not elsewhere specified or included. 8.5% B7 Chapter 15 nimal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes Pig fat (including lard) and poultry fat, other than that of heading or 15.03: Pig fat: Of an acid value exceeding 1.3
39 6.4% B Fats of bovine animals, sheep or goats, other than those of heading Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified Fish-liver oils and their fractions Fats and oils and their fractions, of fish, other than liver oils Fats and oils and their fractions, of marine mammals: Whale oil 3.5% B Wool grease and fatty substances derived therefrom (including lanolin) animal fats and oils and their fractions, whether or not refined, but not chemically modified Soya-bean oil and its fractions, whether or not refined, but not chemically modified Ground-nut oil and its fractions, whether or not refined, but not chemically modified Olive oil and its fractions, whether or not refined, but not chemically modified oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading Palm oil and its fractions, whether or not refined, but not chemically modified. 6.4% B7 R Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. - Sunflower-seed or safflower oil and fractions thereof: Crude oil
40 Cotton-seed oil and its fractions: Crude oil, whether or not gossypol has been removed: Used for the manufacture of canned fish or shellfish for export Used for the manufacture of canned fish or shellfish for export Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. - Linseed oil and its fractions: Crude oil Maize (corn) oil and its fractions: Crude oil Castor oil and its fractions Sesame oil and its fractions Oiticica oil, tung oil, camellia oil, urushi wax, Haze wax, jojoba oil and their fractions Of an acid value exceeding 0.6: Oil and its fractions, obtained solely from seeds of Sacha Inchi (Plukenetia Volubilis) 8.50 yen/kg B7 *
41 Oil and its fractions, obtained solely from seeds of Sacha Inchi (Plukenetia Volubilis) nimal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading yen/kg B7 * Margarine, excluding liquid margarine Mixtures of animal fats and oils and their fractions, not otherwise prepared, including those partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared: Partly or wholly hydrogenated, interesterified, re-esterified or elaidinised 6.4% B5 Mixtures of vegetable fats and oils and their fractions, not otherwise prepared, including those partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared: Partly or wholly hydrogenated, interesterified, re-esterified or elaidinised Oils of a kind used as mould release 2.9% B7
42 nimal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included Glycerol, crude; glycerol waters and glycerol lyes Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured Vegetable waxes Beeswax Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates Sausages and similar products, of meat, meat offal or blood; food preparations based on these products prepared or preserved meat, meat offal or blood Homogenised preparations Of liver of any animal: Of bovine animals or swine In airtight containers 3% B15 G 6% B15 - Of poultry of heading 01.05: Of turkeys: Guts, bladders and stomachs, whole and pieces thereof, simply boiled in water
43 Containing meat or meat offal of bovine animals or swine ***** Q (g) Of fowls of the species Gallus domesticus: Guts, bladders and stomachs, whole and pieces thereof, simply boiled in water Containing meat or meat offal of bovine animals or swine ***** Q (g) * Q (g) Guts, bladders and stomachs, whole and pieces thereof, simply boiled in water Containing meat or meat offal of bovine animals or swine ***** Q (g) 6% B5 - Of swine: Hams and cuts thereof Shoulders and cuts thereof , including mixtures: Guts, bladders and stomachs, whole and pieces thereof, simply boiled in water Of bovine animals: Guts, bladders and stomachs, whole and pieces thereof, simply boiled in water , including preparations of blood of any animal: Guts, bladders and stomachs, whole and pieces thereof, simply boiled in water Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates:
44 Extracts and juices of meat 6.4% B10 G Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: Salmon Herrings Sardines, sardinella and brisling or sprats 7.2% B3 G Tunas, skipjack and bonito (Sarda spp.): Skipjack and other bonito, in airtight containers 6.4% B3 G 7.2% B3 G Mackerel nchovies Eel 7.2% B3 G 7.2% B5 G prepared or preserved fish: Hard roes: Of Nishin (Clupea spp.) or Tara (Gadus spp., Theragra spp. and Merluccius spp.): Of Nishin (Clupea spp.): In airtight containers 9.6% B3 G 11% B3 Of Tara (Gadus spp., Theragra spp. and Merluccius spp.) 9% B3 6.4% B3 7.2% B3 G Caviar and caviar substitutes Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved Crab
45 Shrimps and prawns: Smoked; simply boiled in water or in brine; chilled, frozen, salted, in brine or dried, after simply boiled in water or in brine 3.2% B7 G Containing rice Lobster: 5.3% B7 Smoked; simply boiled in water or in brine; chilled, frozen, salted, in brine or dried, after simply boiled in water or in brine 3.2% B10 G crustaceans: Ebi % B10 G Smoked: Cuttle fish, squid, scallops and adductors of shellfish 6.7% P (b) Cuttle fish, squid and jellyfish: Cuttle fish and squid: In airtight containers: Containing rice 9% P (c), G Containing rice 10.5% P (d) Jellyfish 8% B10 G Chapter 17 Sugars and sugar confectionery
46 17.01 Cane or beet sugar and chemically pure sucrose, in solid form sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. - Lactose and lactose syrup: Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter Maple sugar and maple syrup Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar Chemically pure fructose fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar , including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: Sugar, sugar syrup, artificial honey and caramel Hi-test molasses: Intended for use in the manufacture of glutamic acid and its salts, yeast, lysine, 5 -ribonucleotide and its salts and other products stipulated by a Cabinet Order 3% B7 Containing added flavouring or colouring matter Containing added sugar
47 Sorbose 12% B Molasses resulting from the extraction or refining of sugar Cane molasses: Intended for use in the manufacture of glutamic acid and its salts, yeast, lysine, 5 -ribonucleotide and its salts and other products stipulated by a Cabinet Order 3% B7 For feeding purposes Note: The imports under this item are to be used as materials for fodder and feed under the supervision of the customs authority Intended for use in the manufacture of glutamic acid and its salts, yeast, lysine, 5 -ribonucleotide and its salts and other products stipulated by a Cabinet Order 3% B7 For feeding purposes Note: The imports under this item are to be used as materials for fodder and feed under the supervision of the customs authority Sugar confectionery (including white chocolate), not containing cocoa Chewing gum, whether or not sugar-coated Liquorice extract, not put up as confectionery Chapter 18 Cocoa and cocoa preparations Cocoa beans, whole or broken, raw or roasted Cocoa shells, husks, skins and other cocoa waste Cocoa paste, whether or not defatted.
48 Not defatted 3.5% B7 G Wholly or partly defatted 7% B7 G Cocoa butter, fat and oil Cocoa powder, not containing added sugar or other sweetening matter. 10.5% B10 G Chocolate and other food preparations containing cocoa Cocoa powder, containing added sugar or other sweetening matter: Containing added sugar 12.5% B7 G preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Food preparations of goods of heading to 04.04, containing cocoa powder in a proportion by weight of less than 10%: Containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurized containers Containing added sugar R -, in blocks, slabs or bars: Filled Not filled Chocolate confectionery Food preparations of goods of heading to 04.04, containing cocoa powder in a proportion by weight of less than 10%:
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